243478 ÷ 70 
We want to divide 243478 by 70.

On to step 1:
When dividing 2 by 70, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 70

Step 2:
If we divide 24 by 70, we get 0 and a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 24 to get 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 70

Going ahead to step 3:
70 goes into 243 3 times with a remainder of 33.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 210 from 243, we get 33.
Bring next digit (4) of the dividend behind the 33 and repeat the process: 334 / 70

Advancing to step 4:
70 can be fit into 334 4 times, resulting in a remainder of 54.
Use 4 as the next digit of our solution. 
Result so far: 34.0
The remainder is 54 after subtracting 280 from 334.
Append the next digit (7) from the dividend to 54 and continue with: 547 / 70

On to step 5:
The number 70 fits into 547 7 times, leaving a remainder of 57.
Write down 7 as next digit of the result. 
Result so far: 347.0
If we subtract 490 from 547, we get 57.
Include the next digit (8) from the dividend after 57, then repeat: 578 / 70

Let's proceed to step 6:
70 can be fit into 578 8 times, resulting in a remainder of 18.
Record the quotient 8 as the next digit in the result. 
Result so far: 3478.0
The remainder is 18 after subtracting 560 from 578.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
When dividing 180 by 70, we get 2 with a remainder of 40.
Use 2 as the next digit of our solution. 
Result so far: 3478.2
The remainder is 40 after subtracting 140 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 8:
If we divide 400 by 70, we get 5 and a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 3478.25
Subtract 350 from 400 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 9:
When dividing 500 by 70, we get 7 with a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 3478.257
If we take 490 away from 500, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 10:
When dividing 100 by 70, we get 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 3478.2571
Subtracting 70 from 100 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 11:
70 can be fit into 300 4 times, resulting in a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 3478.25714
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 12:
If we divide 200 by 70, we get 2 and a remainder of 60.
Put 2 as the next digit of the answer. 
Result so far: 3478.257142
Subtract 140 from 200 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 13:
The number 70 fits into 600 8 times, leaving a remainder of 40.
Use 8 as the next digit of our solution. 
Result so far: 3478.2571428
If we take 560 away from 600, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
When dividing 400 by 70, we get 5 with a remainder of 50.
The next digit of our result is 5. 
Result so far: 3478.25714285
If we take 350 away from 400, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

In conclusion, the division gives 3478.25714285 with a balance of 5e-08.